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The boy, seen on a black headscarf and camouflaged army gear, delivers a speech to camera while holding out two knives.
With the blade balanced in his hands, he asks that the terrorists who butcher the victims are given peace by the Prophet Muhammad and Allah before delivering the chilling line, “The infidel and his killer never meet in hell.”
Two executioners then walk past him and each takes a knife before beheading their prisoners in Syria.
In the footage, they can both be seen pushing victims along a path in the rocky countryside.
It is not clear from the video what supposed crimes the prisoners are said to have committed against Islamic State.
After being frog-marched through a stream, they are pushed face down into the water before being beheaded by two terrorists wearing black cloaks and masks.
